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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Seeking revocation of order of cancellation of registration - ...

Case Laws     GST

February 20, 2024

Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of registration within 45 days from the date of receipt of the order. This includes paying tax dues, interest, and fees for belated filing of returns. - Any unutilized Input Tax Credit shall not be allowed to be used for payment of tax, interest, or fine/fee unless scrutinized and approved by an appropriate officer. - The restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed.

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